Study On Optimization Of Overall Budget Management System Of S Operation Group

Comprehensive budget management system is a combination of financial management and enterprise management as one of the comprehensive management tools,which has control,evaluation,incentive and other management functions.Since the system was introduced by the west in the last century,its advantages of integrating resources and cost control have made more and more industries introduce the system.In the highway industry,although the comprehensive budget management has been introduced for many years,there are still some limitations to the application of the budget management system.At present,affected by many factors,the gap between expressway operating company’s income and expenditure continues to increase.How to integrate enterprise resources,strengthen cost control to improve management efficiency has become a concern in the industry.In this case,more and more highway operating companies realize the importance of comprehensive budget management for the development of the company.In this context,this paper takes S Operation Group,a highway operation company affiliated to Hubei Investment & Investment Group,as the case study object,and conducts field research on the current development status of comprehensive budget management in the group.Based on the basic theory of comprehensive budget management and related concepts,it combines the Principal-agent,strategic management and incentive theory.Study the existing problems in the overall budget management of S operation Group,and propose optimization plans,countermeasures and suggestions through analysis.First of all,study domestic and foreign literature,summarize domestic and foreign literature,put forward the views of this paper.Secondly,from the comprehensive budget management preparation,implementation,analysis and evaluation of three aspects,such as the found compilation method is unreasonable,compilation method is single,management concept is weak,the execution force is insufficient,the evaluation system is not perfect and other specific problems are deeply analyzed.Finally,according to the analysis,the optimization plan is proposed,such as through integrating resources,changing the management mode,introducing information system,refining the division of responsibilities and other specific optimization suggestions.Through the study of this management system from the three stages of preparation,implementation,analysis and assessment,this paper summarizes the comprehensive budget management improvement suggestions in line with the characteristics of the highway industry,which can improve the management efficiency,provides some references for the industry in the three stages of the comprehensive budget management,and provides ideas and methods to solve the problems related to the comprehensive budget.To accumulate data for the application of total budget management theory in highway industry.